Jurnal Akuntansi

Faktor-Faktor yang Memengaruhi Keputusan Transfer Pricing yang diambil oleh Perusahaan

2024-05-21T04:03:38+00:00

Transfer pricing refers to the price set by parties with special relationships when conducting transactions with each other. Examples of such transactions include the provision of management services, distribution of goods, and lending. Companies often use transfer pricing practices to manage their tax obligations. The purpose of this study is to identify the factors that influence companies' decisions in implementing transfer pricing. Several independent variables examined in this study include tax burden, foreign ownership, and foreign exchange rates. Meanwhile, the dependent variable in this study is transfer pricing, which is measured through the volume of sales to related parties. Multiple linear regression analysis method is used in this study using SPSS 23 software. The research findings indicate that the significant variable in companies' decision to implement transfer pricing practices is foreign ownership. However, tax burden and foreign exchange rates do not have a significant influence on companies' decisions in implementing transfer pricing.

Keywords: transfer pricing, tax burden, foreign ownership, exchange rate

Faktor Penentu Profitabilitas Perusahaan di Sektor Basic Material Bei

2024-05-21T05:34:39+00:00

This article is arranged to describe the impact of several predictor/independent variables to profitability. The predictors variable which use in this investigation are: Working Capital Turnover (WCTO), corporation size, growth of sales (GROWTH), leverage (DER) and liquidity (CR) to profitability proxied by ROA. The basic material company that listed in Indonesian Stock Exchange for period 2012-2022 is the population of this study. The purposive sampling method carried out consisted of ten basic material corporations with a total data of 110. This research test uses regression panel analysis in hypothesis examination. The firm size is only variable that affects profitability. While other predictor variables named working capital turnover, sales growth, leverage, and liquidity has no impact to profitability.

Keywords: Firm Size, Liquidity, Leverage, Profitability, Sales Growth, Working Capital Turnover

Green Accounting dan Kinerja Bisnis: Peranan Proper sebagai Pemoderasi

2024-05-21T05:49:57+00:00

The aim of this research is to examine the effect of green accounting on business performance with PROPER as a moderator. The object of this research is the manufacturing industry on the IDX for the 2019-2021 period. We use two measures for green accounting, they are indices and ratios. Business performance is measured by ROA. PROPER is measured using dummy variables. The data analysis technique used is MRA. The results of this research prove that green accounting as proxied by an index (ratio) has a positive effect (no effect) on business performance. PROPER has a partial moderating role in the green accounting index on ROA relationship. However, PROPER does not have a moderating role in the relationship between ratio and ROA. The implication of the results of this research is that companies that follow PROPER tend to have implemented green accounting so that they are able to maintain their sustainability. This research found several findings related to public information, first, environmental costs. Not many companies disclose environmental costs in their sustainability reports. Second, several companies provided information that they had participated in PROPER, but were not on the list of PROPER participants issued by the Ministry of the Environment.

Keywords: business performance, green accounting, index GA, PROPER, ratio GA

Analysis of Local Revenue, Revenue Sharing, and General Allocation Funds on Capital Expenditure in North Sumatra

2024-05-28T03:13:26+00:00

This study aims to analyze how factors are affect on capital expenditures in the Regency / City of North Sumatra. Local own-source revenue, revenue-sharing funds, and general allocation funds are to be independent variables while capital expenditure is the dependent variable. This study uses panel data obtained from the Indonesian Ministry of Finance in 2022-2023. The analysis method in this study uses panel data regression with the Fixed Effect Model (FEM) approach. The results showed that simultaneously the variables of local revenue, revenue-sharing funds, and general allocation funds had a significant influence on capital expenditure. Based on partial testing, only the revenue-sharing variable has significant negative effect on capital expenditure. These results imply that more effective strategies in the use of revenue-sharing funds need to be developed, such as increasing transparency and adjusting fund allocation policies in supporting capital expenditures. The results of this study can assist governments in planning budgets more effectively, identifying the most influential financial resources, and adjusting spending strategies to maximize the efficient use of funds. Translated with www.DeepL.com/Translator (free version)

Keywords: Local own-soruce Revenue, Revenue-Sharing Fund, General Allocation Fund, Capital Expenditure

Komitmen atas SDGs-9, Tingkat Inovasi, dan Dampaknya Pada Kinerja Keberlanjutan Perusahaan

2024-06-03T03:13:22+00:00

This study aims to examine the influence of corporate commitment to SDGs 9 and innovation levels on the sustainability performance of companies listed on the Indonesia Stock Exchange. The research method used is panel data regression analysis with a sample of 203 companies over the period of 2016-2022. Sustainability performance and innovation level data were obtained from the Thomson Reuters database, while commitment to SDGs 9 was measured through content analysis of corporate sustainability reports. The results show that commitment to SDGs 9 and innovation levels have a positive and significant impact on corporate sustainability performance. These findings are consistent with institutional theory, which emphasizes the importance of external pressure in driving companies to adopt sustainable practices. This study contributes to the sustainability literature by affirming the crucial role of SDGs 9 and innovation in enhancing corporate ESG performance. The results also provide practical insights for companies and policymakers in designing effective sustainability strategies.

Keywords: ESG, Innovation, Sustainability, Sustainable Development Goals (SDGs), SDGs 9